This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2008.1996, Small Business Job Protection Act of 1996 P-L- 104-188, As1204(0(3),
provides: (P.L. 104-188) (3) ESTIMATED TAX. ... In no event shall the base
amount be less than 50 percent of the qualified research expenses for the credit
year.